Under the traditional marketing model, the sales expenses of pharmaceutical enterprises are always high. From the data of listed pharmaceutical companies, it can be seen that the sales expenses of pharmaceutical manufacturers account for close to the proportion of sales revenue50%Some even reach75%(Note: some pharmaceutical companies' sales expenses account for only10%-30%This is usually the result of a variety of listed companies operating projects, pure medical production and sales, sales costs will not be low, otherwise it will be eliminated by the market. Of course, exclusive wonder drugs do not need marketing, but domestic accounts for a small percentage). The state has been highly concerned about this phenomenon, and has taken a variety of measures to encourage pharmaceutical companies to squeeze out sales costs to reduce drug prices. Purchasing with quantity, combating commercial bribery,2019Ministry of Finance77A series of measures such as the inspection of domestic pharmaceutical companies are being implemented. The state wants to reduce drug prices, and pharmaceutical companies want to survive in the cruel competition. This is a pair of sharp contradictions at present, which requires pharmaceutical companies to constantly standardize the accounting of sales expenses, rather than continue to swim naked.

I. Measures usually taken by listed pharmaceutical companies
Listed pharmaceutical companies usually take three measures to solve the problem of high sales expenses: first, part of the sales expenses into administrative expenses or costs, reduce the proportion of sales expenses; Second, establishmentCSOCompany, which outsources its marketing activities toCSOCompany, cut marketing risk; The third is to standardize the acquisition of sales expense bills to prevent tax risks. The following focuses on the tax risk of selling expense notes. 

2. The main sources of expense bills and tax risks of pharmaceutical enterprises at present 

(1) Sources of negotiable instruments 

Regardless of whether sales expenses are converted or not, and regardless of whether they are establishedCSOCompanies can't get around the legality of expenses and whether they can deduct them before taxes, which ultimately comes down to the legality of expense notes. The demand for cost invoices of pharmaceutical enterprises in China is hundreds of billions of dollars. Once a certain way of obtaining invoices seems to be legitimate, nothing will grow like locusts passing through, followed by all kinds of invoice cases, which will not be deducted before tax if it is not serious, and will form major cases and major cases and be investigated for criminal responsibility. At present, the bill sources of pharmaceutical companies are generally as follows: 

First, collect official invoices through multiple measures and channels. There are still many companies with a plain and simple philosophy: as long as there is a genuine invoice (not ious), you can deduct it before tax. So the pharmaceutical sales representatives across the sea, try their best to find office supplies invoices, supermarket invoices, gasoline invoices, catering invoices, air tickets, train tickets, service quota tickets, and so on, regardless of the logic of expenses, some pharmaceutical companies bought a large number of eggs, ginger, diapers and other daily necessities, some pharmaceutical companies bought hundreds of years of gasoline can not be used up. Some pharmaceutical companies invite hundreds of people to fly and train for free every day... . Once these face strict tax inspection, the consequences are unimaginable. 

Second, sales expenses are set aside in the form of academic conferences. This approach was once so popular that it became the consensus in the industry, but the mere lifting of the veil of an academic conference was a fool's game. The two major disadvantages of the academic conference mode are: first, most of the meetings are indeed not held (there will be real academic promotion meetings at the enterprise level, but the sales representative level is unlikely to organize academic meetings, simple and crude is often more effective), counterfeit meetings will inevitably lead to the problem of open bills; Second, the cash flow is impossible to exist. Some pharmaceutical companies package academic conferences to specialized third-party institutions to produce mass conference evidence chains, which the third-party institutions collect3%About the agency fees, but true, false true, pharmaceutical companies paid hundreds of millions of academic conference fees to third-party institutions will eventually have to return, it is impossible to free to the third party institutions. 

Third, the establishment of a new tax subject to issue invoices. Many pharmaceutical companies now require sales representatives to set up corporations, sole proprietorships and partnerships, and individual businesses through which they can issue invoices to pharmaceutical companies. The author thinks this is a kind of progress, but due to the lack of professional tax planning, the way of invoicing is often simple and rough, one disparaging to the second disparaging to the sales representatives for tickets, some sales representatives even explicit price, to5%-7%An open call for tickets at an unequal price. This way of invoicing has been repeatedly halted by tax authorities all over the country. At present, many major invoice cases are directed to some large pharmaceutical companies, and the results of actual investigation and punishment often bring irreparable losses to these pharmaceutical companies.

CycloseThe company is committed to providing domestic and foreign customers in Hong Kong, Singapore, Dubai and other areas of the company account audit, registration annual inspection and domestic and foreign tax planning business. Efficient, rigorous, intimate service has been favored by many private enterprises, listed companies and large state-owned enterprises.